Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Cigarette and Tobacco Products Tax Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 9. Cigarette and Tobacco Products Tax Law Regulations

Article 9. Stamps

Regulation 4047

Regulation 4047. Transfer of Stamps.

Reference: Section 30164, Revenue and Taxation Code.

Without prior written approval of the board, a distributor may not sell to, transfer to, or exchange with another distributor or any other person stamps issued by the board, and may not sell, transfer or distribute packages of cigarettes accompanied by unaffixed stamps.

History—Adopted June 24, 1959.

Amended September 26, 2001, effective February 15, 2002. Added "Without prior written approval of the board," change "shall" to "may" after "distributor", and replaced "A distributor shall" with "and may".